{ "version": "2027.1", "base_year": 2026, "target_year": 2027, "generated_by": "frontend/js/calc/constants-2026.js + frontend/js/calc/estimated-tax-2026.js (QuantCalc constants, mirrored verbatim from the frozen C engine) for every 2026 value; every 2027 value cross-checked against the QuantCalc 2027 page that publishes it", "generated_at": "2026-08-12T16:34:54.657Z", "retrieved": "2026-08-12", "status_vocabulary": { "OFFICIAL": "Published by the responsible agency for 2027.", "PROJECTED": "A QuantCalc projection under the statutory indexing formula; the agency has not published a 2027 figure.", "UNCHANGED": "2027 equals 2026 as a matter of regulation or statute — nothing is being forecast.", "NOT YET ANNOUNCED": "No 2027 figure exists yet, from anyone, and this dataset does not invent one." }, "projection_inputs": { "c_cpi_u_growth": 0.03, "c_cpi_u_growth_label": "+3.0%", "c_cpi_u_source": "Read at generation time off https://quantcalc.app/tax-brackets-2027/, which states the September 2025 - August 2026 C-CPI-U window (BLS series SUUR0000SA0), the published prints 180.196 (Sep 2025) and 179.712 (Nov 2025), the interpolated 179.954 for the never-published October 2025, and the two carry-forward rules bracketing the central case at +2.97% and +3.04%", "cpi_u_growth": 0.025, "cpi_u_growth_label": "+2.5%", "cpi_u_source": "Read at generation time off /irmaa-brackets-2027/, which projects IRMAA thresholds on CPI-U per 42 U.S.C. §1395r(i)(5) across a 2.0%-3.0% band with 2.5% central", "cola_central_pct": 3.4, "cola_band_pct": [ 3.1, 3.7 ], "cola_source": "Read off /social-security-cola-2027/ as revised on the BLS CPI release of August 12, 2026, when the first of the three determining CPI-W months (July 2026, 327.104) was published and the band narrowed from 3.0%-4.0% to 3.1%-3.7%" }, "cross_check": { "pages": [ { "url": "/tax-brackets-2027/", "label": "2027 federal tax brackets (projected)" }, { "url": "/irmaa-brackets-2027/", "label": "2027 IRMAA brackets (projected)" }, { "url": "/rmd-table-2027/", "label": "2027 RMD Uniform Lifetime Table" }, { "url": "/aca-subsidy-2027/", "label": "2027 ACA applicable-percentage table" }, { "url": "/social-security-cola-2027/", "label": "2027 Social Security COLA" } ], "assertions_run": 197, "page_text_assertions": 109, "table_cell_assertions": 64, "engine_invariants": 24, "behaviour": "The generator compares every 2027 value it is about to publish against the value printed on the QuantCalc page that publishes it, and aborts without writing on any disagreement. The two projection growth factors are parsed out of those pages rather than typed into the generator.", "not_page_backed": "The long-term capital-gains breakpoints are the only projected family with no 2027 page of its own. They are derived here from the same C-CPI-U factor parsed off /tax-brackets-2027/ and the rounding rule at IRC §1(j)(5)(C), so there is no QuantCalc page they could contradict." }, "status_counts": { "OFFICIAL": 33, "PROJECTED": 57, "UNCHANGED": 55, "NOT YET ANNOUNCED": 6 }, "families": [ { "family": "Federal ordinary-income brackets", "rows": 24, "statuses": { "PROJECTED": 24 } }, { "family": "Standard deduction", "rows": 6, "statuses": { "PROJECTED": 6 } }, { "family": "Long-term capital gains", "rows": 8, "statuses": { "PROJECTED": 8 } }, { "family": "RMD Uniform Lifetime Table", "rows": 51, "statuses": { "UNCHANGED": 51 } }, { "family": "Medicare IRMAA MAGI bands", "rows": 22, "statuses": { "PROJECTED": 18, "OFFICIAL": 4 } }, { "family": "ACA applicable percentage", "rows": 12, "statuses": { "OFFICIAL": 12 } }, { "family": "ACA federal poverty level", "rows": 17, "statuses": { "OFFICIAL": 17 } }, { "family": "Social Security COLA", "rows": 1, "statuses": { "PROJECTED": 1 } }, { "family": "Qualified charitable distributions", "rows": 2, "statuses": { "NOT YET ANNOUNCED": 2 } }, { "family": "OBBBA senior deduction", "rows": 4, "statuses": { "UNCHANGED": 4 } }, { "family": "Estimated-tax underpayment rate", "rows": 4, "statuses": { "NOT YET ANNOUNCED": 4 } } ], "fields": [ "family", "item", "scope", "unit", "value_2026", "value_2027", "value_2026_num", "value_2027_num", "change", "change_pct", "status_2027", "method_2027", "source_2026", "source_2027", "source_page" ], "row_count": 151, "rows": [ { "family": "Federal ordinary-income brackets", "item": "Top of the 10% bracket", "scope": "Single", "unit": "usd", "value_2026": "$12,400", "value_2027": "$12,750", "value_2026_num": 12400, "value_2027_num": 12750, "change": "+$350", "change_pct": "2.82%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 12% bracket", "scope": "Single", "unit": "usd", "value_2026": "$50,400", "value_2027": "$51,900", "value_2026_num": 50400, "value_2027_num": 51900, "change": "+$1,500", "change_pct": "2.98%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 22% bracket", "scope": "Single", "unit": "usd", "value_2026": "$105,700", "value_2027": "$108,850", "value_2026_num": 105700, "value_2027_num": 108850, "change": "+$3,150", "change_pct": "2.98%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 24% bracket", "scope": "Single", "unit": "usd", "value_2026": "$201,775", "value_2027": "$207,825", "value_2026_num": 201775, "value_2027_num": 207825, "change": "+$6,050", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $25 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 32% bracket", "scope": "Single", "unit": "usd", "value_2026": "$256,225", "value_2027": "$263,900", "value_2026_num": 256225, "value_2027_num": 263900, "change": "+$7,675", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $25 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 35% bracket", "scope": "Single", "unit": "usd", "value_2026": "$640,600", "value_2027": "$659,800", "value_2026_num": 640600, "value_2027_num": 659800, "change": "+$19,200", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 10% bracket", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$24,800", "value_2027": "$25,500", "value_2026_num": 24800, "value_2027_num": 25500, "change": "+$700", "change_pct": "2.82%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 12% bracket", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$100,800", "value_2027": "$103,800", "value_2026_num": 100800, "value_2027_num": 103800, "change": "+$3,000", "change_pct": "2.98%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 22% bracket", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$211,400", "value_2027": "$217,700", "value_2026_num": 211400, "value_2027_num": 217700, "change": "+$6,300", "change_pct": "2.98%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 24% bracket", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$403,550", "value_2027": "$415,650", "value_2026_num": 403550, "value_2027_num": 415650, "change": "+$12,100", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 32% bracket", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$512,450", "value_2027": "$527,800", "value_2026_num": 512450, "value_2027_num": 527800, "change": "+$15,350", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 35% bracket", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$768,700", "value_2027": "$791,750", "value_2026_num": 768700, "value_2027_num": 791750, "change": "+$23,050", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 10% bracket", "scope": "Married filing separately", "unit": "usd", "value_2026": "$12,400", "value_2027": "$12,750", "value_2026_num": 12400, "value_2027_num": 12750, "change": "+$350", "change_pct": "2.82%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 12% bracket", "scope": "Married filing separately", "unit": "usd", "value_2026": "$50,400", "value_2027": "$51,900", "value_2026_num": 50400, "value_2027_num": 51900, "change": "+$1,500", "change_pct": "2.98%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 22% bracket", "scope": "Married filing separately", "unit": "usd", "value_2026": "$105,700", "value_2027": "$108,850", "value_2026_num": 105700, "value_2027_num": 108850, "change": "+$3,150", "change_pct": "2.98%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 24% bracket", "scope": "Married filing separately", "unit": "usd", "value_2026": "$201,775", "value_2027": "$207,825", "value_2026_num": 201775, "value_2027_num": 207825, "change": "+$6,050", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $25 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 32% bracket", "scope": "Married filing separately", "unit": "usd", "value_2026": "$256,225", "value_2027": "$263,900", "value_2026_num": 256225, "value_2027_num": 263900, "change": "+$7,675", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $25 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 35% bracket", "scope": "Married filing separately", "unit": "usd", "value_2026": "$384,350", "value_2027": "$395,850", "value_2026_num": 384350, "value_2027_num": 395850, "change": "+$11,500", "change_pct": "2.99%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 10% bracket", "scope": "Head of household", "unit": "usd", "value_2026": "$17,700", "value_2027": "$18,200", "value_2026_num": 17700, "value_2027_num": 18200, "change": "+$500", "change_pct": "2.82%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 12% bracket", "scope": "Head of household", "unit": "usd", "value_2026": "$67,450", "value_2027": "$69,450", "value_2026_num": 67450, "value_2027_num": 69450, "change": "+$2,000", "change_pct": "2.97%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 22% bracket", "scope": "Head of household", "unit": "usd", "value_2026": "$105,700", "value_2027": "$108,850", "value_2026_num": 105700, "value_2027_num": 108850, "change": "+$3,150", "change_pct": "2.98%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 24% bracket", "scope": "Head of household", "unit": "usd", "value_2026": "$201,750", "value_2027": "$207,800", "value_2026_num": 201750, "value_2027_num": 207800, "change": "+$6,050", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 32% bracket", "scope": "Head of household", "unit": "usd", "value_2026": "$256,200", "value_2027": "$263,850", "value_2026_num": 256200, "value_2027_num": 263850, "change": "+$7,650", "change_pct": "2.99%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Federal ordinary-income brackets", "item": "Top of the 35% bracket", "scope": "Head of household", "unit": "usd", "value_2026": "$640,600", "value_2027": "$659,800", "value_2026_num": 640600, "value_2027_num": 659800, "change": "+$19,200", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Standard deduction", "item": "Standard deduction", "scope": "Single", "unit": "usd", "value_2026": "$16,100", "value_2027": "$16,550", "value_2026_num": 16100, "value_2027_num": 16550, "change": "+$450", "change_pct": "2.80%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §63(c)(4) and §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Standard deduction", "item": "Standard deduction", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$32,200", "value_2027": "$33,150", "value_2026_num": 32200, "value_2027_num": 33150, "change": "+$950", "change_pct": "2.95%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §63(c)(4) and §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Standard deduction", "item": "Standard deduction", "scope": "Married filing separately", "unit": "usd", "value_2026": "$16,100", "value_2027": "$16,550", "value_2026_num": 16100, "value_2027_num": 16550, "change": "+$450", "change_pct": "2.80%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §63(c)(4) and §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Standard deduction", "item": "Standard deduction", "scope": "Head of household", "unit": "usd", "value_2026": "$24,150", "value_2027": "$24,850", "value_2026_num": 24150, "value_2027_num": 24850, "change": "+$700", "change_pct": "2.90%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §63(c)(4) and §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 (2026 inflation adjustments), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Standard deduction", "item": "Additional standard deduction, age 65+ (IRC §63(f))", "scope": "Unmarried filer aged 65+ (single or head of household)", "unit": "usd", "value_2026": "$2,050", "value_2027": "$2,100", "value_2026_num": 2050, "value_2027_num": 2100, "change": "+$50", "change_pct": "2.44%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 §3(3), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Standard deduction", "item": "Additional standard deduction, age 65+ (IRC §63(f))", "scope": "Per married filer aged 65+ (joint or separate)", "unit": "usd", "value_2026": "$1,650", "value_2027": "$1,650", "value_2026_num": 1650, "value_2027_num": 1650, "change": "$0", "change_pct": "0.00%", "status_2027": "PROJECTED", "method_2027": "2026 amount x (1 + 3.0%), rounded down to the next lowest multiple of $50 per IRC §1(f)(7)", "source_2026": "IRS Rev. Proc. 2025-32 §3(3), via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(f)(3),(6),(7) C-CPI-U growth of +3.0% applied to the official 2026 amounts", "source_page": "/tax-brackets-2027/" }, { "family": "Long-term capital gains", "item": "Top of the 0% rate (0% -> 15% breakpoint)", "scope": "Single", "unit": "usd", "value_2026": "$49,450", "value_2027": "$50,900", "value_2026_num": 49450, "value_2027_num": 50900, "change": "+$1,450", "change_pct": "2.93%", "status_2027": "PROJECTED", "method_2027": "Same C-CPI-U growth factor as the bracket projection (+3.0%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)", "source_2026": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.0%", "source_page": "" }, { "family": "Long-term capital gains", "item": "Top of the 15% rate (15% -> 20% breakpoint)", "scope": "Single", "unit": "usd", "value_2026": "$545,500", "value_2027": "$561,850", "value_2026_num": 545500, "value_2027_num": 561850, "change": "+$16,350", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "Same C-CPI-U growth factor as the bracket projection (+3.0%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)", "source_2026": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.0%", "source_page": "" }, { "family": "Long-term capital gains", "item": "Top of the 0% rate (0% -> 15% breakpoint)", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$98,900", "value_2027": "$101,850", "value_2026_num": 98900, "value_2027_num": 101850, "change": "+$2,950", "change_pct": "2.98%", "status_2027": "PROJECTED", "method_2027": "Same C-CPI-U growth factor as the bracket projection (+3.0%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)", "source_2026": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.0%", "source_page": "" }, { "family": "Long-term capital gains", "item": "Top of the 15% rate (15% -> 20% breakpoint)", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$613,700", "value_2027": "$632,100", "value_2026_num": 613700, "value_2027_num": 632100, "change": "+$18,400", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "Same C-CPI-U growth factor as the bracket projection (+3.0%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)", "source_2026": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.0%", "source_page": "" }, { "family": "Long-term capital gains", "item": "Top of the 0% rate (0% -> 15% breakpoint)", "scope": "Married filing separately", "unit": "usd", "value_2026": "$49,450", "value_2027": "$50,900", "value_2026_num": 49450, "value_2027_num": 50900, "change": "+$1,450", "change_pct": "2.93%", "status_2027": "PROJECTED", "method_2027": "Same C-CPI-U growth factor as the bracket projection (+3.0%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)", "source_2026": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.0%", "source_page": "" }, { "family": "Long-term capital gains", "item": "Top of the 15% rate (15% -> 20% breakpoint)", "scope": "Married filing separately", "unit": "usd", "value_2026": "$306,850", "value_2027": "$316,050", "value_2026_num": 306850, "value_2027_num": 316050, "change": "+$9,200", "change_pct": "3.00%", "status_2027": "PROJECTED", "method_2027": "Same C-CPI-U growth factor as the bracket projection (+3.0%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)", "source_2026": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.0%", "source_page": "" }, { "family": "Long-term capital gains", "item": "Top of the 0% rate (0% -> 15% breakpoint)", "scope": "Head of household", "unit": "usd", "value_2026": "$66,200", "value_2027": "$68,150", "value_2026_num": 66200, "value_2027_num": 68150, "change": "+$1,950", "change_pct": "2.95%", "status_2027": "PROJECTED", "method_2027": "Same C-CPI-U growth factor as the bracket projection (+3.0%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)", "source_2026": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.0%", "source_page": "" }, { "family": "Long-term capital gains", "item": "Top of the 15% rate (15% -> 20% breakpoint)", "scope": "Head of household", "unit": "usd", "value_2026": "$579,600", "value_2027": "$596,950", "value_2026_num": 579600, "value_2027_num": 596950, "change": "+$17,350", "change_pct": "2.99%", "status_2027": "PROJECTED", "method_2027": "Same C-CPI-U growth factor as the bracket projection (+3.0%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)", "source_2026": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine", "source_2027": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.0%", "source_page": "" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 72", "scope": "Age 72", "unit": "divisor", "value_2026": "27.4", "value_2027": "27.4", "value_2026_num": 27.4, "value_2027_num": 27.4, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 73", "scope": "Age 73", "unit": "divisor", "value_2026": "26.5", "value_2027": "26.5", "value_2026_num": 26.5, "value_2027_num": 26.5, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 74", "scope": "Age 74", "unit": "divisor", "value_2026": "25.5", "value_2027": "25.5", "value_2026_num": 25.5, "value_2027_num": 25.5, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 75", "scope": "Age 75", "unit": "divisor", "value_2026": "24.6", "value_2027": "24.6", "value_2026_num": 24.6, "value_2027_num": 24.6, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 76", "scope": "Age 76", "unit": "divisor", "value_2026": "23.7", "value_2027": "23.7", "value_2026_num": 23.7, "value_2027_num": 23.7, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 77", "scope": "Age 77", "unit": "divisor", "value_2026": "22.9", "value_2027": "22.9", "value_2026_num": 22.9, "value_2027_num": 22.9, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 78", "scope": "Age 78", "unit": "divisor", "value_2026": "22.0", "value_2027": "22.0", "value_2026_num": 22, "value_2027_num": 22, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 79", "scope": "Age 79", "unit": "divisor", "value_2026": "21.1", "value_2027": "21.1", "value_2026_num": 21.1, "value_2027_num": 21.1, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 80", "scope": "Age 80", "unit": "divisor", "value_2026": "20.2", "value_2027": "20.2", "value_2026_num": 20.2, "value_2027_num": 20.2, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 81", "scope": "Age 81", "unit": "divisor", "value_2026": "19.4", "value_2027": "19.4", "value_2026_num": 19.4, "value_2027_num": 19.4, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 82", "scope": "Age 82", "unit": "divisor", "value_2026": "18.5", "value_2027": "18.5", "value_2026_num": 18.5, "value_2027_num": 18.5, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 83", "scope": "Age 83", "unit": "divisor", "value_2026": "17.7", "value_2027": "17.7", "value_2026_num": 17.7, "value_2027_num": 17.7, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 84", "scope": "Age 84", "unit": "divisor", "value_2026": "16.8", "value_2027": "16.8", "value_2026_num": 16.8, "value_2027_num": 16.8, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 85", "scope": "Age 85", "unit": "divisor", "value_2026": "16.0", "value_2027": "16.0", "value_2026_num": 16, "value_2027_num": 16, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 86", "scope": "Age 86", "unit": "divisor", "value_2026": "15.2", "value_2027": "15.2", "value_2026_num": 15.2, "value_2027_num": 15.2, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 87", "scope": "Age 87", "unit": "divisor", "value_2026": "14.4", "value_2027": "14.4", "value_2026_num": 14.4, "value_2027_num": 14.4, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 88", "scope": "Age 88", "unit": "divisor", "value_2026": "13.7", "value_2027": "13.7", "value_2026_num": 13.7, "value_2027_num": 13.7, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 89", "scope": "Age 89", "unit": "divisor", "value_2026": "12.9", "value_2027": "12.9", "value_2026_num": 12.9, "value_2027_num": 12.9, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 90", "scope": "Age 90", "unit": "divisor", "value_2026": "12.2", "value_2027": "12.2", "value_2026_num": 12.2, "value_2027_num": 12.2, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 91", "scope": "Age 91", "unit": "divisor", "value_2026": "11.5", "value_2027": "11.5", "value_2026_num": 11.5, "value_2027_num": 11.5, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 92", "scope": "Age 92", "unit": "divisor", "value_2026": "10.8", "value_2027": "10.8", "value_2026_num": 10.8, "value_2027_num": 10.8, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 93", "scope": "Age 93", "unit": "divisor", "value_2026": "10.1", "value_2027": "10.1", "value_2026_num": 10.1, "value_2027_num": 10.1, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 94", "scope": "Age 94", "unit": "divisor", "value_2026": "9.5", "value_2027": "9.5", "value_2026_num": 9.5, "value_2027_num": 9.5, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 95", "scope": "Age 95", "unit": "divisor", "value_2026": "8.9", "value_2027": "8.9", "value_2026_num": 8.9, "value_2027_num": 8.9, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 96", "scope": "Age 96", "unit": "divisor", "value_2026": "8.4", "value_2027": "8.4", "value_2026_num": 8.4, "value_2027_num": 8.4, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 97", "scope": "Age 97", "unit": "divisor", "value_2026": "7.8", "value_2027": "7.8", "value_2026_num": 7.8, "value_2027_num": 7.8, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 98", "scope": "Age 98", "unit": "divisor", "value_2026": "7.3", "value_2027": "7.3", "value_2026_num": 7.3, "value_2027_num": 7.3, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 99", "scope": "Age 99", "unit": "divisor", "value_2026": "6.8", "value_2027": "6.8", "value_2026_num": 6.8, "value_2027_num": 6.8, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 100", "scope": "Age 100", "unit": "divisor", "value_2026": "6.4", "value_2027": "6.4", "value_2026_num": 6.4, "value_2027_num": 6.4, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 101", "scope": "Age 101", "unit": "divisor", "value_2026": "6.0", "value_2027": "6.0", "value_2026_num": 6, "value_2027_num": 6, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 102", "scope": "Age 102", "unit": "divisor", "value_2026": "5.6", "value_2027": "5.6", "value_2026_num": 5.6, "value_2027_num": 5.6, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 103", "scope": "Age 103", "unit": "divisor", "value_2026": "5.2", "value_2027": "5.2", "value_2026_num": 5.2, "value_2027_num": 5.2, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 104", "scope": "Age 104", "unit": "divisor", "value_2026": "4.9", "value_2027": "4.9", "value_2026_num": 4.9, "value_2027_num": 4.9, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 105", "scope": "Age 105", "unit": "divisor", "value_2026": "4.6", "value_2027": "4.6", "value_2026_num": 4.6, "value_2027_num": 4.6, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 106", "scope": "Age 106", "unit": "divisor", "value_2026": "4.3", "value_2027": "4.3", "value_2026_num": 4.3, "value_2027_num": 4.3, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 107", "scope": "Age 107", "unit": "divisor", "value_2026": "4.1", "value_2027": "4.1", "value_2026_num": 4.1, "value_2027_num": 4.1, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 108", "scope": "Age 108", "unit": "divisor", "value_2026": "3.9", "value_2027": "3.9", "value_2026_num": 3.9, "value_2027_num": 3.9, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 109", "scope": "Age 109", "unit": "divisor", "value_2026": "3.7", "value_2027": "3.7", "value_2026_num": 3.7, "value_2027_num": 3.7, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 110", "scope": "Age 110", "unit": "divisor", "value_2026": "3.5", "value_2027": "3.5", "value_2026_num": 3.5, "value_2027_num": 3.5, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 111", "scope": "Age 111", "unit": "divisor", "value_2026": "3.4", "value_2027": "3.4", "value_2026_num": 3.4, "value_2027_num": 3.4, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 112", "scope": "Age 112", "unit": "divisor", "value_2026": "3.3", "value_2027": "3.3", "value_2026_num": 3.3, "value_2027_num": 3.3, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 113", "scope": "Age 113", "unit": "divisor", "value_2026": "3.1", "value_2027": "3.1", "value_2026_num": 3.1, "value_2027_num": 3.1, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 114", "scope": "Age 114", "unit": "divisor", "value_2026": "3.0", "value_2027": "3.0", "value_2026_num": 3, "value_2027_num": 3, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 115", "scope": "Age 115", "unit": "divisor", "value_2026": "2.9", "value_2027": "2.9", "value_2026_num": 2.9, "value_2027_num": 2.9, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 116", "scope": "Age 116", "unit": "divisor", "value_2026": "2.8", "value_2027": "2.8", "value_2026_num": 2.8, "value_2027_num": 2.8, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 117", "scope": "Age 117", "unit": "divisor", "value_2026": "2.7", "value_2027": "2.7", "value_2026_num": 2.7, "value_2027_num": 2.7, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 118", "scope": "Age 118", "unit": "divisor", "value_2026": "2.5", "value_2027": "2.5", "value_2026_num": 2.5, "value_2027_num": 2.5, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 119", "scope": "Age 119", "unit": "divisor", "value_2026": "2.3", "value_2027": "2.3", "value_2026_num": 2.3, "value_2027_num": 2.3, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Distribution period at age 120", "scope": "Age 120", "unit": "divisor", "value_2026": "2.0", "value_2027": "2.0", "value_2026_num": 2, "value_2027_num": 2, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Prescribed by regulation and not indexed to inflation; the same table has applied to every distribution year since 2022", "source_2026": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_2027": "26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930, 85 FR 72472 (November 12, 2020), applicable to distribution calendar years beginning on or after January 1, 2022", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Age at which RMDs begin (SECURE 2.0)", "scope": "Born 1951-1959", "unit": "years", "value_2026": "73", "value_2027": "73", "value_2026_num": 73, "value_2027_num": 73, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Set by statute; the start age depends on birth year, not on the calendar year", "source_2026": "SECURE 2.0 Act §107; 26 CFR §1.401(a)(9)-2(b)(2)", "source_2027": "SECURE 2.0 Act §107; 26 CFR §1.401(a)(9)-2(b)(2)", "source_page": "/rmd-table-2027/" }, { "family": "RMD Uniform Lifetime Table", "item": "Age at which RMDs begin (SECURE 2.0)", "scope": "Born 1960 or later", "unit": "years", "value_2026": "75", "value_2027": "75", "value_2026_num": 75, "value_2027_num": 75, "change": "0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Set by statute; the start age depends on birth year, not on the calendar year", "source_2026": "SECURE 2.0 Act §107; 26 CFR §1.401(a)(9)-2(b)(2)", "source_2027": "SECURE 2.0 Act §107; 26 CFR §1.401(a)(9)-2(b)(2)", "source_page": "/rmd-table-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 0 MAGI band", "scope": "Single, head of household, or married filing separately (lived apart)", "unit": "usd_band", "value_2026": "$0 - $109,000", "value_2027": "$0 - $112,000", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "PROJECTED", "method_2027": "2026 official floor x (1 + 2.5%) CPI-U, rounded to the nearest $1,000 per 42 U.S.C. §1395r(i)(5). Interior floors are strict (a tier applies only above its floor); the top floor is inclusive", "source_2026": "CMS 2026 Medicare Part B and Part D premium and IRMAA announcement, November 14, 2025, via the QuantCalc frozen IRMAA engine", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U; CMS has not published the 2027 thresholds", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 1 MAGI band", "scope": "Single, head of household, or married filing separately (lived apart)", "unit": "usd_band", "value_2026": "$109,001 - $137,000", "value_2027": "$112,001 - $140,000", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "PROJECTED", "method_2027": "2026 official floor x (1 + 2.5%) CPI-U, rounded to the nearest $1,000 per 42 U.S.C. §1395r(i)(5). Interior floors are strict (a tier applies only above its floor); the top floor is inclusive", "source_2026": "CMS 2026 Medicare Part B and Part D premium and IRMAA announcement, November 14, 2025, via the QuantCalc frozen IRMAA engine", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U; CMS has not published the 2027 thresholds", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 2 MAGI band", "scope": "Single, head of household, or married filing separately (lived apart)", "unit": "usd_band", "value_2026": "$137,001 - $171,000", "value_2027": "$140,001 - $175,000", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "PROJECTED", "method_2027": "2026 official floor x (1 + 2.5%) CPI-U, rounded to the nearest $1,000 per 42 U.S.C. §1395r(i)(5). Interior floors are strict (a tier applies only above its floor); the top floor is inclusive", "source_2026": "CMS 2026 Medicare Part B and Part D premium and IRMAA announcement, November 14, 2025, via the QuantCalc frozen IRMAA engine", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U; CMS has not published the 2027 thresholds", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 3 MAGI band", "scope": "Single, head of household, or married filing separately (lived apart)", "unit": "usd_band", "value_2026": "$171,001 - $205,000", "value_2027": "$175,001 - $210,000", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "PROJECTED", "method_2027": "2026 official floor x (1 + 2.5%) CPI-U, rounded to the nearest $1,000 per 42 U.S.C. §1395r(i)(5). Interior floors are strict (a tier applies only above its floor); the top floor is inclusive", "source_2026": "CMS 2026 Medicare Part B and Part D premium and IRMAA announcement, November 14, 2025, via the QuantCalc frozen IRMAA engine", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U; CMS has not published the 2027 thresholds", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 4 MAGI band", "scope": "Single, head of household, or married filing separately (lived apart)", "unit": "usd_band", "value_2026": "$205,001 - $499,999", "value_2027": "$210,001 - $499,999", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "PROJECTED", "method_2027": "2026 official floor x (1 + 2.5%) CPI-U, rounded to the nearest $1,000 per 42 U.S.C. §1395r(i)(5). Interior floors are strict (a tier applies only above its floor); the top floor is inclusive", "source_2026": "CMS 2026 Medicare Part B and Part D premium and IRMAA announcement, November 14, 2025, via the QuantCalc frozen IRMAA engine", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U; CMS has not published the 2027 thresholds", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 5 MAGI band", "scope": "Single, head of household, or married filing separately (lived apart)", "unit": "usd_band", "value_2026": "$500,000 and above", "value_2027": "$500,000 and above", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "OFFICIAL", "method_2027": "Held flat by statute through 2027 under 42 U.S.C. §1395r(i)(5)(C); indexing resumes in 2028 from an August 2026 base", "source_2026": "CMS 2026 Medicare Part B and Part D premium and IRMAA announcement, November 14, 2025, via the QuantCalc frozen IRMAA engine", "source_2027": "42 U.S.C. §1395r(i)(5)(C) — statutory, not a projection", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 1 MAGI floor", "scope": "Single, head of household, or married filing separately (lived apart)", "unit": "usd", "value_2026": "$109,000", "value_2027": "$112,000", "value_2026_num": 109000, "value_2027_num": 112000, "change": "+$3,000", "change_pct": "2.75%", "status_2027": "PROJECTED", "method_2027": "2026 official floor x (1 + 2.5%) CPI-U, rounded to the nearest $1,000", "source_2026": "CMS 2026 Medicare premium and IRMAA announcement, November 14, 2025", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 2 MAGI floor", "scope": "Single, head of household, or married filing separately (lived apart)", "unit": "usd", "value_2026": "$137,000", "value_2027": "$140,000", "value_2026_num": 137000, "value_2027_num": 140000, "change": "+$3,000", "change_pct": "2.19%", "status_2027": "PROJECTED", "method_2027": "2026 official floor x (1 + 2.5%) CPI-U, rounded to the nearest $1,000", "source_2026": "CMS 2026 Medicare premium and IRMAA announcement, November 14, 2025", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 3 MAGI floor", "scope": "Single, head of household, or married filing separately (lived apart)", "unit": "usd", "value_2026": "$171,000", "value_2027": "$175,000", "value_2026_num": 171000, "value_2027_num": 175000, "change": "+$4,000", "change_pct": "2.34%", "status_2027": "PROJECTED", "method_2027": "2026 official floor x (1 + 2.5%) CPI-U, rounded to the nearest $1,000", "source_2026": "CMS 2026 Medicare premium and IRMAA announcement, November 14, 2025", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 4 MAGI floor", "scope": "Single, head of household, or married filing separately (lived apart)", "unit": "usd", "value_2026": "$205,000", "value_2027": "$210,000", "value_2026_num": 205000, "value_2027_num": 210000, "change": "+$5,000", "change_pct": "2.44%", "status_2027": "PROJECTED", "method_2027": "2026 official floor x (1 + 2.5%) CPI-U, rounded to the nearest $1,000", "source_2026": "CMS 2026 Medicare premium and IRMAA announcement, November 14, 2025", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 5 MAGI floor", "scope": "Single, head of household, or married filing separately (lived apart)", "unit": "usd", "value_2026": "$500,000", "value_2027": "$500,000", "value_2026_num": 500000, "value_2027_num": 500000, "change": "$0", "change_pct": "0.00%", "status_2027": "OFFICIAL", "method_2027": "Held flat by statute through 2027 under 42 U.S.C. §1395r(i)(5)(C)", "source_2026": "CMS 2026 Medicare premium and IRMAA announcement, November 14, 2025", "source_2027": "42 U.S.C. §1395r(i)(5)(C) — statutory, not a projection", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 0 MAGI band", "scope": "Married filing jointly", "unit": "usd_band", "value_2026": "$0 - $218,000", "value_2027": "$0 - $224,000", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "PROJECTED", "method_2027": "twice the projected single floor for the same tier (the joint thresholds have been exactly double the single ones in every year the brackets have existed). Interior floors are strict (a tier applies only above its floor); the top floor is inclusive", "source_2026": "CMS 2026 Medicare Part B and Part D premium and IRMAA announcement, November 14, 2025, via the QuantCalc frozen IRMAA engine", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U; CMS has not published the 2027 thresholds", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 1 MAGI band", "scope": "Married filing jointly", "unit": "usd_band", "value_2026": "$218,001 - $274,000", "value_2027": "$224,001 - $280,000", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "PROJECTED", "method_2027": "twice the projected single floor for the same tier (the joint thresholds have been exactly double the single ones in every year the brackets have existed). Interior floors are strict (a tier applies only above its floor); the top floor is inclusive", "source_2026": "CMS 2026 Medicare Part B and Part D premium and IRMAA announcement, November 14, 2025, via the QuantCalc frozen IRMAA engine", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U; CMS has not published the 2027 thresholds", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 2 MAGI band", "scope": "Married filing jointly", "unit": "usd_band", "value_2026": "$274,001 - $342,000", "value_2027": "$280,001 - $350,000", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "PROJECTED", "method_2027": "twice the projected single floor for the same tier (the joint thresholds have been exactly double the single ones in every year the brackets have existed). Interior floors are strict (a tier applies only above its floor); the top floor is inclusive", "source_2026": "CMS 2026 Medicare Part B and Part D premium and IRMAA announcement, November 14, 2025, via the QuantCalc frozen IRMAA engine", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U; CMS has not published the 2027 thresholds", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 3 MAGI band", "scope": "Married filing jointly", "unit": "usd_band", "value_2026": "$342,001 - $410,000", "value_2027": "$350,001 - $420,000", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "PROJECTED", "method_2027": "twice the projected single floor for the same tier (the joint thresholds have been exactly double the single ones in every year the brackets have existed). Interior floors are strict (a tier applies only above its floor); the top floor is inclusive", "source_2026": "CMS 2026 Medicare Part B and Part D premium and IRMAA announcement, November 14, 2025, via the QuantCalc frozen IRMAA engine", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U; CMS has not published the 2027 thresholds", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 4 MAGI band", "scope": "Married filing jointly", "unit": "usd_band", "value_2026": "$410,001 - $749,999", "value_2027": "$420,001 - $749,999", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "PROJECTED", "method_2027": "twice the projected single floor for the same tier (the joint thresholds have been exactly double the single ones in every year the brackets have existed). Interior floors are strict (a tier applies only above its floor); the top floor is inclusive", "source_2026": "CMS 2026 Medicare Part B and Part D premium and IRMAA announcement, November 14, 2025, via the QuantCalc frozen IRMAA engine", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U; CMS has not published the 2027 thresholds", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 5 MAGI band", "scope": "Married filing jointly", "unit": "usd_band", "value_2026": "$750,000 and above", "value_2027": "$750,000 and above", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "OFFICIAL", "method_2027": "Held flat by statute through 2027 under 42 U.S.C. §1395r(i)(5)(C); indexing resumes in 2028 from an August 2026 base", "source_2026": "CMS 2026 Medicare Part B and Part D premium and IRMAA announcement, November 14, 2025, via the QuantCalc frozen IRMAA engine", "source_2027": "42 U.S.C. §1395r(i)(5)(C) — statutory, not a projection", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 1 MAGI floor", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$218,000", "value_2027": "$224,000", "value_2026_num": 218000, "value_2027_num": 224000, "change": "+$6,000", "change_pct": "2.75%", "status_2027": "PROJECTED", "method_2027": "twice the projected single floor for the same tier (the joint thresholds have been exactly double the single ones in every year the brackets have existed)", "source_2026": "CMS 2026 Medicare premium and IRMAA announcement, November 14, 2025", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 2 MAGI floor", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$274,000", "value_2027": "$280,000", "value_2026_num": 274000, "value_2027_num": 280000, "change": "+$6,000", "change_pct": "2.19%", "status_2027": "PROJECTED", "method_2027": "twice the projected single floor for the same tier (the joint thresholds have been exactly double the single ones in every year the brackets have existed)", "source_2026": "CMS 2026 Medicare premium and IRMAA announcement, November 14, 2025", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 3 MAGI floor", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$342,000", "value_2027": "$350,000", "value_2026_num": 342000, "value_2027_num": 350000, "change": "+$8,000", "change_pct": "2.34%", "status_2027": "PROJECTED", "method_2027": "twice the projected single floor for the same tier (the joint thresholds have been exactly double the single ones in every year the brackets have existed)", "source_2026": "CMS 2026 Medicare premium and IRMAA announcement, November 14, 2025", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 4 MAGI floor", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$410,000", "value_2027": "$420,000", "value_2026_num": 410000, "value_2027_num": 420000, "change": "+$10,000", "change_pct": "2.44%", "status_2027": "PROJECTED", "method_2027": "twice the projected single floor for the same tier (the joint thresholds have been exactly double the single ones in every year the brackets have existed)", "source_2026": "CMS 2026 Medicare premium and IRMAA announcement, November 14, 2025", "source_2027": "QuantCalc projection under 42 U.S.C. §1395r(i)(5) at +2.5% CPI-U", "source_page": "/irmaa-brackets-2027/" }, { "family": "Medicare IRMAA MAGI bands", "item": "Tier 5 MAGI floor", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$750,000", "value_2027": "$750,000", "value_2026_num": 750000, "value_2027_num": 750000, "change": "$0", "change_pct": "0.00%", "status_2027": "OFFICIAL", "method_2027": "Held flat by statute through 2027 under 42 U.S.C. §1395r(i)(5)(C)", "source_2026": "CMS 2026 Medicare premium and IRMAA announcement, November 14, 2025", "source_2027": "42 U.S.C. §1395r(i)(5)(C) — statutory, not a projection", "source_page": "/irmaa-brackets-2027/" }, { "family": "ACA applicable percentage", "item": "Required contribution, initial value of the band", "scope": "Less than 133% of FPL", "unit": "percentage_point", "value_2026": "2.10%", "value_2027": "2.15%", "value_2026_num": 2.1, "value_2027_num": 2.15, "change": "+0.05 pp", "change_pct": "2.38%", "status_2027": "OFFICIAL", "method_2027": "Both years published by the IRS in an annual revenue procedure; within each band the percentage ramps linearly from the initial to the final value", "source_2026": "IRS Rev. Proc. 2025-25 §3.01 (2026 applicable-percentage table), via the QuantCalc frozen ACA-bridge engine", "source_2027": "IRS Rev. Proc. 2026-26 §3.01 (applicable-percentage table under IRC §36B(b)(3)(A)(i) for taxable years beginning in 2027)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA applicable percentage", "item": "Required contribution, final value of the band", "scope": "Less than 133% of FPL", "unit": "percentage_point", "value_2026": "2.10%", "value_2027": "2.15%", "value_2026_num": 2.1, "value_2027_num": 2.15, "change": "+0.05 pp", "change_pct": "2.38%", "status_2027": "OFFICIAL", "method_2027": "Both years published by the IRS in an annual revenue procedure; within each band the percentage ramps linearly from the initial to the final value", "source_2026": "IRS Rev. Proc. 2025-25 §3.01 (2026 applicable-percentage table), via the QuantCalc frozen ACA-bridge engine", "source_2027": "IRS Rev. Proc. 2026-26 §3.01 (applicable-percentage table under IRC §36B(b)(3)(A)(i) for taxable years beginning in 2027)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA applicable percentage", "item": "Required contribution, initial value of the band", "scope": "At least 133% but less than 150% of FPL", "unit": "percentage_point", "value_2026": "3.14%", "value_2027": "3.23%", "value_2026_num": 3.14, "value_2027_num": 3.23, "change": "+0.09 pp", "change_pct": "2.87%", "status_2027": "OFFICIAL", "method_2027": "Both years published by the IRS in an annual revenue procedure; within each band the percentage ramps linearly from the initial to the final value", "source_2026": "IRS Rev. Proc. 2025-25 §3.01 (2026 applicable-percentage table), via the QuantCalc frozen ACA-bridge engine", "source_2027": "IRS Rev. Proc. 2026-26 §3.01 (applicable-percentage table under IRC §36B(b)(3)(A)(i) for taxable years beginning in 2027)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA applicable percentage", "item": "Required contribution, final value of the band", "scope": "At least 133% but less than 150% of FPL", "unit": "percentage_point", "value_2026": "4.19%", "value_2027": "4.30%", "value_2026_num": 4.19, "value_2027_num": 4.3, "change": "+0.11 pp", "change_pct": "2.63%", "status_2027": "OFFICIAL", "method_2027": "Both years published by the IRS in an annual revenue procedure; within each band the percentage ramps linearly from the initial to the final value", "source_2026": "IRS Rev. Proc. 2025-25 §3.01 (2026 applicable-percentage table), via the QuantCalc frozen ACA-bridge engine", "source_2027": "IRS Rev. Proc. 2026-26 §3.01 (applicable-percentage table under IRC §36B(b)(3)(A)(i) for taxable years beginning in 2027)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA applicable percentage", "item": "Required contribution, initial value of the band", "scope": "At least 150% but less than 200% of FPL", "unit": "percentage_point", "value_2026": "4.19%", "value_2027": "4.30%", "value_2026_num": 4.19, "value_2027_num": 4.3, "change": "+0.11 pp", "change_pct": "2.63%", "status_2027": "OFFICIAL", "method_2027": "Both years published by the IRS in an annual revenue procedure; within each band the percentage ramps linearly from the initial to the final value", "source_2026": "IRS Rev. Proc. 2025-25 §3.01 (2026 applicable-percentage table), via the QuantCalc frozen ACA-bridge engine", "source_2027": "IRS Rev. Proc. 2026-26 §3.01 (applicable-percentage table under IRC §36B(b)(3)(A)(i) for taxable years beginning in 2027)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA applicable percentage", "item": "Required contribution, final value of the band", "scope": "At least 150% but less than 200% of FPL", "unit": "percentage_point", "value_2026": "6.60%", "value_2027": "6.78%", "value_2026_num": 6.6, "value_2027_num": 6.78, "change": "+0.18 pp", "change_pct": "2.73%", "status_2027": "OFFICIAL", "method_2027": "Both years published by the IRS in an annual revenue procedure; within each band the percentage ramps linearly from the initial to the final value", "source_2026": "IRS Rev. Proc. 2025-25 §3.01 (2026 applicable-percentage table), via the QuantCalc frozen ACA-bridge engine", "source_2027": "IRS Rev. Proc. 2026-26 §3.01 (applicable-percentage table under IRC §36B(b)(3)(A)(i) for taxable years beginning in 2027)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA applicable percentage", "item": "Required contribution, initial value of the band", "scope": "At least 200% but less than 250% of FPL", "unit": "percentage_point", "value_2026": "6.60%", "value_2027": "6.78%", "value_2026_num": 6.6, "value_2027_num": 6.78, "change": "+0.18 pp", "change_pct": "2.73%", "status_2027": "OFFICIAL", "method_2027": "Both years published by the IRS in an annual revenue procedure; within each band the percentage ramps linearly from the initial to the final value", "source_2026": "IRS Rev. Proc. 2025-25 §3.01 (2026 applicable-percentage table), via the QuantCalc frozen ACA-bridge engine", "source_2027": "IRS Rev. Proc. 2026-26 §3.01 (applicable-percentage table under IRC §36B(b)(3)(A)(i) for taxable years beginning in 2027)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA applicable percentage", "item": "Required contribution, final value of the band", "scope": "At least 200% but less than 250% of FPL", "unit": "percentage_point", "value_2026": "8.44%", "value_2027": "8.66%", "value_2026_num": 8.44, "value_2027_num": 8.66, "change": "+0.22 pp", "change_pct": "2.61%", "status_2027": "OFFICIAL", "method_2027": "Both years published by the IRS in an annual revenue procedure; within each band the percentage ramps linearly from the initial to the final value", "source_2026": "IRS Rev. Proc. 2025-25 §3.01 (2026 applicable-percentage table), via the QuantCalc frozen ACA-bridge engine", "source_2027": "IRS Rev. Proc. 2026-26 §3.01 (applicable-percentage table under IRC §36B(b)(3)(A)(i) for taxable years beginning in 2027)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA applicable percentage", "item": "Required contribution, initial value of the band", "scope": "At least 250% but less than 300% of FPL", "unit": "percentage_point", "value_2026": "8.44%", "value_2027": "8.66%", "value_2026_num": 8.44, "value_2027_num": 8.66, "change": "+0.22 pp", "change_pct": "2.61%", "status_2027": "OFFICIAL", "method_2027": "Both years published by the IRS in an annual revenue procedure; within each band the percentage ramps linearly from the initial to the final value", "source_2026": "IRS Rev. Proc. 2025-25 §3.01 (2026 applicable-percentage table), via the QuantCalc frozen ACA-bridge engine", "source_2027": "IRS Rev. Proc. 2026-26 §3.01 (applicable-percentage table under IRC §36B(b)(3)(A)(i) for taxable years beginning in 2027)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA applicable percentage", "item": "Required contribution, final value of the band", "scope": "At least 250% but less than 300% of FPL", "unit": "percentage_point", "value_2026": "9.96%", "value_2027": "10.22%", "value_2026_num": 9.96, "value_2027_num": 10.22, "change": "+0.26 pp", "change_pct": "2.61%", "status_2027": "OFFICIAL", "method_2027": "Both years published by the IRS in an annual revenue procedure; within each band the percentage ramps linearly from the initial to the final value", "source_2026": "IRS Rev. Proc. 2025-25 §3.01 (2026 applicable-percentage table), via the QuantCalc frozen ACA-bridge engine", "source_2027": "IRS Rev. Proc. 2026-26 §3.01 (applicable-percentage table under IRC §36B(b)(3)(A)(i) for taxable years beginning in 2027)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA applicable percentage", "item": "Required contribution, initial value of the band", "scope": "At least 300% but not more than 400% of FPL", "unit": "percentage_point", "value_2026": "9.96%", "value_2027": "10.22%", "value_2026_num": 9.96, "value_2027_num": 10.22, "change": "+0.26 pp", "change_pct": "2.61%", "status_2027": "OFFICIAL", "method_2027": "Both years published by the IRS in an annual revenue procedure; within each band the percentage ramps linearly from the initial to the final value", "source_2026": "IRS Rev. Proc. 2025-25 §3.01 (2026 applicable-percentage table), via the QuantCalc frozen ACA-bridge engine", "source_2027": "IRS Rev. Proc. 2026-26 §3.01 (applicable-percentage table under IRC §36B(b)(3)(A)(i) for taxable years beginning in 2027)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA applicable percentage", "item": "Required contribution, final value of the band", "scope": "At least 300% but not more than 400% of FPL", "unit": "percentage_point", "value_2026": "9.96%", "value_2027": "10.22%", "value_2026_num": 9.96, "value_2027_num": 10.22, "change": "+0.26 pp", "change_pct": "2.61%", "status_2027": "OFFICIAL", "method_2027": "Both years published by the IRS in an annual revenue procedure; within each band the percentage ramps linearly from the initial to the final value", "source_2026": "IRS Rev. Proc. 2025-25 §3.01 (2026 applicable-percentage table), via the QuantCalc frozen ACA-bridge engine", "source_2027": "IRS Rev. Proc. 2026-26 §3.01 (applicable-percentage table under IRC §36B(b)(3)(A)(i) for taxable years beginning in 2027)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "100% of FPL (48 contiguous states + DC)", "scope": "Household of 1", "unit": "usd", "value_2026": "$15,650", "value_2027": "$15,960", "value_2026_num": 15650, "value_2027_num": 15960, "change": "+$310", "change_pct": "1.98%", "status_2027": "OFFICIAL", "method_2027": "Published guideline figure for the governing guidelines year (one year before the coverage year, per 26 CFR §1.36B-1(h))", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "400% of FPL — premium-subsidy cliff", "scope": "Household of 1", "unit": "usd", "value_2026": "$62,600", "value_2027": "$63,840", "value_2026_num": 62600, "value_2027_num": 63840, "change": "+$1,240", "change_pct": "1.98%", "status_2027": "OFFICIAL", "method_2027": "100% guideline figure x 4; the cliff at 400% of FPL survives into 2027", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "100% of FPL (48 contiguous states + DC)", "scope": "Household of 2", "unit": "usd", "value_2026": "$21,150", "value_2027": "$21,640", "value_2026_num": 21150, "value_2027_num": 21640, "change": "+$490", "change_pct": "2.32%", "status_2027": "OFFICIAL", "method_2027": "Published guideline figure for the governing guidelines year (one year before the coverage year, per 26 CFR §1.36B-1(h))", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "400% of FPL — premium-subsidy cliff", "scope": "Household of 2", "unit": "usd", "value_2026": "$84,600", "value_2027": "$86,560", "value_2026_num": 84600, "value_2027_num": 86560, "change": "+$1,960", "change_pct": "2.32%", "status_2027": "OFFICIAL", "method_2027": "100% guideline figure x 4; the cliff at 400% of FPL survives into 2027", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "100% of FPL (48 contiguous states + DC)", "scope": "Household of 3", "unit": "usd", "value_2026": "$26,650", "value_2027": "$27,320", "value_2026_num": 26650, "value_2027_num": 27320, "change": "+$670", "change_pct": "2.51%", "status_2027": "OFFICIAL", "method_2027": "Published guideline figure for the governing guidelines year (one year before the coverage year, per 26 CFR §1.36B-1(h))", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "400% of FPL — premium-subsidy cliff", "scope": "Household of 3", "unit": "usd", "value_2026": "$106,600", "value_2027": "$109,280", "value_2026_num": 106600, "value_2027_num": 109280, "change": "+$2,680", "change_pct": "2.51%", "status_2027": "OFFICIAL", "method_2027": "100% guideline figure x 4; the cliff at 400% of FPL survives into 2027", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "100% of FPL (48 contiguous states + DC)", "scope": "Household of 4", "unit": "usd", "value_2026": "$32,150", "value_2027": "$33,000", "value_2026_num": 32150, "value_2027_num": 33000, "change": "+$850", "change_pct": "2.64%", "status_2027": "OFFICIAL", "method_2027": "Published guideline figure for the governing guidelines year (one year before the coverage year, per 26 CFR §1.36B-1(h))", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "400% of FPL — premium-subsidy cliff", "scope": "Household of 4", "unit": "usd", "value_2026": "$128,600", "value_2027": "$132,000", "value_2026_num": 128600, "value_2027_num": 132000, "change": "+$3,400", "change_pct": "2.64%", "status_2027": "OFFICIAL", "method_2027": "100% guideline figure x 4; the cliff at 400% of FPL survives into 2027", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "100% of FPL (48 contiguous states + DC)", "scope": "Household of 5", "unit": "usd", "value_2026": "$37,650", "value_2027": "$38,680", "value_2026_num": 37650, "value_2027_num": 38680, "change": "+$1,030", "change_pct": "2.74%", "status_2027": "OFFICIAL", "method_2027": "Published guideline figure for the governing guidelines year (one year before the coverage year, per 26 CFR §1.36B-1(h))", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "400% of FPL — premium-subsidy cliff", "scope": "Household of 5", "unit": "usd", "value_2026": "$150,600", "value_2027": "$154,720", "value_2026_num": 150600, "value_2027_num": 154720, "change": "+$4,120", "change_pct": "2.74%", "status_2027": "OFFICIAL", "method_2027": "100% guideline figure x 4; the cliff at 400% of FPL survives into 2027", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "100% of FPL (48 contiguous states + DC)", "scope": "Household of 6", "unit": "usd", "value_2026": "$43,150", "value_2027": "$44,360", "value_2026_num": 43150, "value_2027_num": 44360, "change": "+$1,210", "change_pct": "2.80%", "status_2027": "OFFICIAL", "method_2027": "Published guideline figure for the governing guidelines year (one year before the coverage year, per 26 CFR §1.36B-1(h))", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "400% of FPL — premium-subsidy cliff", "scope": "Household of 6", "unit": "usd", "value_2026": "$172,600", "value_2027": "$177,440", "value_2026_num": 172600, "value_2027_num": 177440, "change": "+$4,840", "change_pct": "2.80%", "status_2027": "OFFICIAL", "method_2027": "100% guideline figure x 4; the cliff at 400% of FPL survives into 2027", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "100% of FPL (48 contiguous states + DC)", "scope": "Household of 7", "unit": "usd", "value_2026": "$48,650", "value_2027": "$50,040", "value_2026_num": 48650, "value_2027_num": 50040, "change": "+$1,390", "change_pct": "2.86%", "status_2027": "OFFICIAL", "method_2027": "Published guideline figure for the governing guidelines year (one year before the coverage year, per 26 CFR §1.36B-1(h))", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "400% of FPL — premium-subsidy cliff", "scope": "Household of 7", "unit": "usd", "value_2026": "$194,600", "value_2027": "$200,160", "value_2026_num": 194600, "value_2027_num": 200160, "change": "+$5,560", "change_pct": "2.86%", "status_2027": "OFFICIAL", "method_2027": "100% guideline figure x 4; the cliff at 400% of FPL survives into 2027", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "100% of FPL (48 contiguous states + DC)", "scope": "Household of 8", "unit": "usd", "value_2026": "$54,150", "value_2027": "$55,720", "value_2026_num": 54150, "value_2027_num": 55720, "change": "+$1,570", "change_pct": "2.90%", "status_2027": "OFFICIAL", "method_2027": "Published guideline figure for the governing guidelines year (one year before the coverage year, per 26 CFR §1.36B-1(h))", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "400% of FPL — premium-subsidy cliff", "scope": "Household of 8", "unit": "usd", "value_2026": "$216,600", "value_2027": "$222,880", "value_2026_num": 216600, "value_2027_num": 222880, "change": "+$6,280", "change_pct": "2.90%", "status_2027": "OFFICIAL", "method_2027": "100% guideline figure x 4; the cliff at 400% of FPL survives into 2027", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "ACA federal poverty level", "item": "Added per household member beyond 8", "scope": "48 contiguous states + DC", "unit": "usd", "value_2026": "$5,500", "value_2027": "$5,680", "value_2026_num": 5500, "value_2027_num": 5680, "change": "+$180", "change_pct": "3.27%", "status_2027": "OFFICIAL", "method_2027": "Published increment in the governing HHS notice", "source_2026": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 90 FR 5917 (January 17, 2025), which govern the 2026 coverage year per 26 CFR §1.36B-1(h); via the QuantCalc frozen ACA-bridge engine", "source_2027": "HHS, \"Annual Update of the HHS Poverty Guidelines\", 91 FR 1797 (Vol. 91, No. 10, January 15, 2026), FR Doc. 2026-00755, which govern the 2027 coverage year per 26 CFR §1.36B-1(h)", "source_page": "/aca-subsidy-2027/" }, { "family": "Social Security COLA", "item": "Cost-of-living adjustment", "scope": "All OASDI benefits", "unit": "percentage_point", "value_2026": "2.8%", "value_2027": "3.4% (band 3.1%-3.7%)", "value_2026_num": 2.8, "value_2027_num": 3.4, "change": "+0.60 pp", "change_pct": "21.43%", "status_2027": "PROJECTED", "method_2027": "42 U.S.C. §415(i): mean CPI-W over Jul-Sep 2026 against the same quarter of 2025, rounded to the nearest tenth of a point. One of the three determining months (July 2026, 327.104) is published; August and September are carried forward, which is why a band is carried rather than a point estimate", "source_2026": "Social Security Administration, 2026 COLA announcement of October 24, 2025", "source_2027": "QuantCalc projection under 42 U.S.C. §415(i), revised on the BLS CPI release of August 12, 2026; SSA has announced nothing for 2027", "source_page": "/social-security-cola-2027/" }, { "family": "Qualified charitable distributions", "item": "Annual QCD exclusion cap (IRC §408(d)(8)(A))", "scope": "Per person aged 70 1/2 or older", "unit": "usd", "value_2026": "$111,000", "value_2027": "Not yet announced", "value_2026_num": 111000, "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "NOT YET ANNOUNCED", "method_2027": "Indexed under SECURE 2.0 §307 and published each autumn in the IRS retirement-plan cost-of-living notice; the 2027 figure has not been published, and this dataset does not project it", "source_2026": "IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs)", "source_2027": "No 2027 figure published as of 2026-08-12", "source_page": "" }, { "family": "Qualified charitable distributions", "item": "One-time split-interest QCD cap (IRC §408(d)(8)(F))", "scope": "Per person, once in a lifetime", "unit": "usd", "value_2026": "$55,000", "value_2027": "Not yet announced", "value_2026_num": 55000, "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "NOT YET ANNOUNCED", "method_2027": "Indexed under SECURE 2.0 §307 and published each autumn in the IRS retirement-plan cost-of-living notice; the 2027 figure has not been published, and this dataset does not project it", "source_2026": "IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs)", "source_2027": "No 2027 figure published as of 2026-08-12", "source_page": "" }, { "family": "OBBBA senior deduction", "item": "Deduction amount per qualifying filer aged 65+", "scope": "Per qualifying filer", "unit": "usd", "value_2026": "$6,000", "value_2027": "$6,000", "value_2026_num": 6000, "value_2027_num": 6000, "change": "$0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Statutory nominal amount, not indexed; identical in 2026, 2027 and 2028, after which the deduction lapses", "source_2026": "OBBBA §70103, Pub. L. 119-21, adding IRC §151(d)(5) — set in nominal dollars for tax years 2025 through 2028 with no inflation-adjustment clause", "source_2027": "OBBBA §70103, Pub. L. 119-21, adding IRC §151(d)(5) — set in nominal dollars for tax years 2025 through 2028 with no inflation-adjustment clause", "source_page": "/tax-brackets-2027/" }, { "family": "OBBBA senior deduction", "item": "Phase-out threshold (MAGI)", "scope": "Single or head of household", "unit": "usd", "value_2026": "$75,000", "value_2027": "$75,000", "value_2026_num": 75000, "value_2027_num": 75000, "change": "$0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Statutory nominal amount, not indexed; identical in 2026, 2027 and 2028, after which the deduction lapses", "source_2026": "OBBBA §70103, Pub. L. 119-21, adding IRC §151(d)(5) — set in nominal dollars for tax years 2025 through 2028 with no inflation-adjustment clause", "source_2027": "OBBBA §70103, Pub. L. 119-21, adding IRC §151(d)(5) — set in nominal dollars for tax years 2025 through 2028 with no inflation-adjustment clause", "source_page": "/tax-brackets-2027/" }, { "family": "OBBBA senior deduction", "item": "Phase-out threshold (MAGI)", "scope": "Married filing jointly", "unit": "usd", "value_2026": "$150,000", "value_2027": "$150,000", "value_2026_num": 150000, "value_2027_num": 150000, "change": "$0", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Statutory nominal amount, not indexed; identical in 2026, 2027 and 2028, after which the deduction lapses", "source_2026": "OBBBA §70103, Pub. L. 119-21, adding IRC §151(d)(5) — set in nominal dollars for tax years 2025 through 2028 with no inflation-adjustment clause", "source_2027": "OBBBA §70103, Pub. L. 119-21, adding IRC §151(d)(5) — set in nominal dollars for tax years 2025 through 2028 with no inflation-adjustment clause", "source_page": "/tax-brackets-2027/" }, { "family": "OBBBA senior deduction", "item": "Phase-out rate on MAGI above the threshold", "scope": "Per qualifying filer", "unit": "percentage_point", "value_2026": "6.00%", "value_2027": "6.00%", "value_2026_num": 6, "value_2027_num": 6, "change": "0.00 pp", "change_pct": "0.00%", "status_2027": "UNCHANGED", "method_2027": "Statutory rate, not indexed", "source_2026": "OBBBA §70103, Pub. L. 119-21, adding IRC §151(d)(5) — set in nominal dollars for tax years 2025 through 2028 with no inflation-adjustment clause", "source_2027": "OBBBA §70103, Pub. L. 119-21, adding IRC §151(d)(5) — set in nominal dollars for tax years 2025 through 2028 with no inflation-adjustment clause", "source_page": "/tax-brackets-2027/" }, { "family": "Estimated-tax underpayment rate", "item": "IRC §6621 underpayment interest rate, Q1 (Jan-Mar)", "scope": "Individual taxpayers", "unit": "percentage_point", "value_2026": "7.00%", "value_2027": "Not yet announced", "value_2026_num": 7, "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "NOT YET ANNOUNCED", "method_2027": "The federal short-term rate plus 3 points, re-determined every calendar quarter in a revenue ruling published roughly a month before the quarter starts. No 2027 quarter has been set", "source_2026": "IRS Rev. Rul. 2025-22", "source_2027": "No 2027 quarterly rate published as of 2026-08-12", "source_page": "" }, { "family": "Estimated-tax underpayment rate", "item": "IRC §6621 underpayment interest rate, Q2 (Apr-Jun)", "scope": "Individual taxpayers", "unit": "percentage_point", "value_2026": "6.00%", "value_2027": "Not yet announced", "value_2026_num": 6, "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "NOT YET ANNOUNCED", "method_2027": "The federal short-term rate plus 3 points, re-determined every calendar quarter in a revenue ruling published roughly a month before the quarter starts. No 2027 quarter has been set", "source_2026": "IRS Rev. Rul. 2026-5", "source_2027": "No 2027 quarterly rate published as of 2026-08-12", "source_page": "" }, { "family": "Estimated-tax underpayment rate", "item": "IRC §6621 underpayment interest rate, Q3 (Jul-Sep)", "scope": "Individual taxpayers", "unit": "percentage_point", "value_2026": "7.00%", "value_2027": "Not yet announced", "value_2026_num": 7, "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "NOT YET ANNOUNCED", "method_2027": "The federal short-term rate plus 3 points, re-determined every calendar quarter in a revenue ruling published roughly a month before the quarter starts. No 2027 quarter has been set", "source_2026": "IRS Rev. Rul. 2026-10", "source_2027": "No 2027 quarterly rate published as of 2026-08-12", "source_page": "" }, { "family": "Estimated-tax underpayment rate", "item": "IRC §6621 underpayment interest rate, Q4 (Oct-Dec)", "scope": "Individual taxpayers", "unit": "percentage_point", "value_2026": "Not yet announced (last announced rate 7.00% carried forward)", "value_2027": "Not yet announced", "value_2026_num": "", "value_2027_num": "", "change": "", "change_pct": "", "status_2027": "NOT YET ANNOUNCED", "method_2027": "The federal short-term rate plus 3 points, re-determined every calendar quarter in a revenue ruling published roughly a month before the quarter starts. No 2027 quarter has been set", "source_2026": "Not published; carried forward from the prior quarter", "source_2027": "No 2027 quarterly rate published as of 2026-08-12", "source_page": "" } ], "related": [ { "title": "2027 federal tax brackets (projected)", "url": "https://quantcalc.app/tax-brackets-2027/" }, { "title": "2027 IRMAA brackets (projected)", "url": "https://quantcalc.app/irmaa-brackets-2027/" }, { "title": "2027 RMD Uniform Lifetime Table", "url": "https://quantcalc.app/rmd-table-2027/" }, { "title": "2027 ACA applicable-percentage table", "url": "https://quantcalc.app/aca-subsidy-2027/" }, { "title": "2027 Social Security COLA", "url": "https://quantcalc.app/social-security-cola-2027/" }, { "title": "2026 retirement tax numbers on one page (printable cheat sheet)", "url": "https://quantcalc.app/downloads/cheat-sheet/" }, { "title": "Federal Tax Brackets 2026 dataset", "url": "https://quantcalc.app/data/federal-tax-brackets/2026/" }, { "title": "IRMAA Brackets 2026 dataset", "url": "https://quantcalc.app/data/irmaa-brackets/2026/" }, { "title": "RMD Table 2026 dataset", "url": "https://quantcalc.app/data/rmd-table/2026/" }, { "title": "ACA Federal Poverty Level Thresholds 2026 dataset", "url": "https://quantcalc.app/data/aca-fpl-2026/" }, { "title": "Capital Gains Brackets 2026 dataset", "url": "https://quantcalc.app/data/capital-gains-brackets/2026/" } ] }